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THE STATE OF PUNJAB vs. SHIV ENTERPRISES & OTHERS
(Supreme Court)

Hon'ble Judges:

SHAH
C.T. RAVIKUMAR
Pet. Counsel
Nupur Kumar
Divyansh Tiwari
Res. Counsel
Sandeep Goyal
Pawanshree Agrawal

Petitioner / Applicant

THE STATE OF PUNJAB
Respondent SHIV ENTERPRISES & OTHERS
Court

SC (Supreme Court)

Date Jan 16, 2023
Order No.

CIVIL APPEAL NO. 359 OF 2023 (ARISING OUT OF SLP (C) NO. 19295/2022)

Citation

2023(1) TAXREPLY 7156
Original Order
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ORDER

ORDER 1. Leave granted. 2. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 04.02.2022 passed by the High Court of Punjab and Haryana at Chandigarh in Writ Petition No. 18392 of 2021, by which the High Court has set aside the order of detention of the goods/vehicle dated 30.08.2021 issued by the Office of Assistant Commissioner State Tax, Mobile Wing, Chandigarh-2 and also the notice dated 14.09.2021 issued under Section 130 of the CGST Act, 2017, the State has preferred the present appeal. 3. We have heard learned counsel appearing for the respective parties at length. 4. From the notice dated 14.09.2021, it can be seen that the original writ petitioner was called upon to show cause within 14 days from the receipt of the said notice, as to why the goods in question and the conveyance used to transport such goods shall not be confiscated under the provisions of Section 130 of the Punjab GST Act, 2017 and IGST Act, 2017 and CGST Act, 2017 ....

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